Tax agencies ordered to provide relief to wildfire victims - Spidell

Tax agencies ordered to provide relief to wildfire victims


The Governor has issued an executive order to the FTB, CDTFA, State Board of Equalization, and the Office of Tax Appeals to “use their administrative powers where appropriate” to provide relief to individuals and businesses impacted by the wildfires. These agencies have been directed to grant:1

  • Extensions for filing, audits, billing notices, and assessments; and
  • Relief from subsequent penalties and interest.

The order also suspends the requirement that taxpayers must provide a sworn statement detailing the facts for a claim for relief as a result of a disaster. Taxpayers will not have to file the sworn statement until three months after the due date of the return or payment.

In addition, taxpayers in affected counties will be granted an extension until June 1, 2021, to file a claim to have the value of their property reappraised.

The Governor has declared states of emergency for the following counties:

Butte Napa Solano
Del Norte Nevada Sonoma
Glenn Plumas Tehama
Humboldt San Mateo Trinity
Lake Santa Clara Tulare
Lassen Santa Cruz Yolo
Mariposa Shasta Yuba
Monterey Sierra

The FTB and IRS have already granted filing extensions to taxpayers in the following counties that have received a federal disaster declaration.

Butte Monterey Santa Cruz
Fresno Napa Siskiyou
Lake San Bernardino Solano
Los Angeles San Diego Sonoma
Madera San Mateo Yolo
Mendocino Santa Clara

For more information, see “Filing and payment extensions for wildfire victims announced,” available at:

www.caltax.com/news/hot-news-and-notes/filing-and-payment-extensions-for-wildfire-victims-announced/

1 Executive Order N-81-20 available at: www.gov.ca.gov/wp-content/uploads/2020/09/9.25.20-EO-N-81-20-signed.pdf